To make matters worse the IRS tried to notify the Wests about the impending default of the their offer in compromise, but the Wests had moved, and failed to notify the IRS of their new address. The Wests tried to rely on the failure of the IRS to notify their representative that their offer in compromise was in danger, but the Tax Court held that the IRS had no duty to notify their representative.

Points to Remember:

• If your offer in compromise has been accepted don’t forget to pay and file your taxes on time for at least the next five years.
• If you are involved in any type of tax dispute with the IRS make sure that you keep them updated with your current address.